我国电子商务税收制度初探

Study on the Tax System of Electronic Commerce in China

完善的电子商务税收制度是确保电子商务贸易持续健康快速发展的必要条件。电子商务交易具有虚拟性、隐匿性及模糊性,对传统税收征管方式提出了严峻的挑战。根据美国、日本、欧盟、OECD组织及部分发展中国家在电子商务税收制度方面的经验借鉴,我国需建立健全电子商务税收法律,充分考虑税收公平与效率,强化税收优惠力度,加强国际间的税收信息交流,注重电子商务税务人才的培养,不断提高电子商务税收征管水平。

It is necessary for a mature tax system of electronic commerce to ensure the development of electronic commerce continuously, healthy and rapidly. The nature of virtual, stealthily and ambiguity of the electronic commerce addressed a serious challenge to traditional tax mode. According to the experience on tax system of electronic commerce from US, Japan, EU, OECE and some developing countries, China needs to establish a sound e -commerce taxation law, consider the fair and efficiency of e - commerce taxation fully, effort to strengthen tax incentives, reinforce the international exchange of tax information and emphasize the cultivation of professionals on electronic commerce taxation to improve the tax collection level of e - commerce.